MERLO v. COMMISSIONER

Docket No. 21538-03.

90 T.C.M. 82 (2005)

T.C. Memo. 2005-178

Robert J. Merlo v. Commissioner.

United States Tax Court.

July 20, 2005.


Attorney(s) appearing for the Case

Brian G. Isaacson and Don Paul Badgley, for petitioner.

Sandra Veliz, for respondent.


MEMORANDUM OPINION

HAINES, Judge.

This case is before the Court on the parties' cross-motions for partial summary judgment pursuant to Rule 121.1 The issues for decision are: (1) Whether petitioner's rights to shares of stock of Exodus Communications, Inc. (Exodus) he acquired during 2000 as a result of exercising an incentive stock option (ISO) were subject to a substantial risk of forfeiture; and (2) whether petitioner is entitled...

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